Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 8 of 8 for “"accounting regulation"”.
-
The new Spanish accounting regulatory framework: a case study of accounting regulation change in a European economy in transition
In this thesis the Spanish accounting regulatory framework is considered as a research case study. The main objective is to illustrate the issues faced by accounting systems in European economies in transition. Many Eastern European countries undergoing an economic transition have applied for …
-
LOBBYING FOR ACCOUNTING LEGISLATION
… on the lobbying forces seeking to deregulate accounting and their consequences using the U.S. congressional archive and lobbying disclosure data. I focus on congressional bills aimed at changing accounting rules (“accounting bills”), which attracted over a billion dollars in lobbying from …
-
New business combinations accounting rules and the mergers and aquisitions activity.
… perennial controversy in business combinations accounting and its dialectic with stakeholders’ interests under the complexity of the Mergers and Acquisitions (M&A) activity is the centrepiece of analysis in this thesis. It is argued here that the accounting regulation should be as neutral as …
-
The usefulness of annual reports of Islamic institutions in GCC countries to investors: the case of Kuwait
… of Islamic financial institutions. Regarding the accounting regulation of financial information of Islamic financial institutions, the results indicated that there is a need for accounting information to be regulated in order to enhance the credibility of financial statements produced by these …
-
Out of the shadow? Accounting for Special Purpose Entities in European banking systems
… rules. This essential fact of financial market regulation in itself is not the topic of this dissertation. The question instead is, given these conditions, how can state agencies limit this behaviour? By investigating the evolving regulatory treatment of a segment of the shadow banking sector …
-
The adoption of IFRS in Poland: an institutional approach
… step towards greater global harmonisation of accounting leading to better comparability and uniformity of financial statements (Deloitte Touche Tohmatsu, 2005). However, prior literature suggests that there are significant national differences in de facto application of the international …
-
An Evaluation of the Standard Setting Performance of the FASB
… framework to examine whether numerous Financial Accounting Standards Board (FASB) modifications influence the performance of the Board during the standard setting process. These modifications include changes in FASB funding, voting, and Board member characteristics, particularly professional …